Bill Text: CA AB1031 | 2017-2018 | Regular Session | Amended
Bill Title: Personal income taxes: voluntary contributions: Rare and Endangered Species Preservation Program: Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund.
Spectrum: Slight Partisan Bill (Democrat 5-3)
Status: (Passed) 2017-10-05 - Chaptered by Secretary of State - Chapter 504, Statutes of 2017. [AB1031 Detail]
Download: California-2017-AB1031-Amended.html
Amended
IN
Senate
August 24, 2017 |
Amended
IN
Assembly
April 04, 2017 |
Amended
IN
Assembly
March 20, 2017 |
Assembly Bill | No. 1031 |
Introduced by Assembly Member Waldron (Coauthors: Assembly Members Chiu, Daly, Cristina Garcia, Baker, and Gloria) (Coauthors: Senators Atkins and Bates) |
February 16, 2017 |
LEGISLATIVE COUNSEL'S DIGEST
This
Digest Key
Vote: MAJORITY Appropriation: YES Fiscal Committee: YES Local Program: NOBill Text
The people of the State of California do enact as follows:
SECTION 1.
Article 5 (commencing with Section 1773) is added to Chapter 7.5 of Division 2 of the Fish and Game Code, to read:Article 5. Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund
1773.
The department shall maintain the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund established pursuant to Section 18749.1 of the Revenue and Taxation Code.1773.1.
(a) The funds deposited in the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund pursuant to Article 5.2 (commencing with Section 18749) of Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation Code are for the support of a competitive grant program to be established by the department for the purposes of the recovery and rehabilitation of injured, sick, or orphaned wildlife, and conservation education.1773.2.
To be eligible for grant funding from the competitive grant program established pursuant to Section 1773.1, an applicant shall meet all of the following criteria:SEC. 2.
Section 18741 of the Revenue and Taxation Code is amended to read:18741.
(a) Any individual may designate on the tax(d)If an individual designates a contribution to more than one account, and the amount available is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.
(e)
(f)
SEC. 3.
Section 18742 of the Revenue and Taxation Code is amended to read:18742.
(a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpayers in excess of their tax liability and the amount of refund moneys that taxpayers have designated pursuant to Section 18741 to be transferred to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account. The Controller shall transfer from the Personal Income Tax Fund to that account, an amount not in excess of the sum of the amounts reported to the Controller by the Franchise Tax Board that have been designated by individuals pursuant to Section 18741 for payment into that account.SEC. 4.
Section 18744 of the Revenue and Taxation Code is amended to read:18744.
(a)(A)Determine the minimum contribution amount required to be received during the next calendar year for the fund to appear on the tax return for the taxable year that includes that next calendar year.
(B)Provide written notification to the
Department of Fish and Game of the amount determined in subparagraph (A).
(c)For each calendar year, beginning with calendar year 2003, the Franchise Tax Board shall adjust, on or before September 1 of that calendar year, the minimum contribution amount specified in subdivision (b) as follows:
(1)The minimum contribution amount for the calendar year shall be an amount equal to the product of the minimum contribution amount for the prior calendar year multiplied by the inflation factor adjustment as specified in paragraph (2) of subdivision (h) of Section 17041, rounded off to the nearest dollar.
(2)The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the California Consumer Price Index received on or before August 1 of the calendar year pursuant to paragraph (1) of subdivision (h) of Section 17041.
(d)Notwithstanding the repeal of this article, any contribution amounts designated pursuant to this article prior to its repeal shall continue to be transferred and disbursed in accordance with this article as in effect immediately prior to that repeal.